Pengaruh Jumlah UMKM dan Pertumbuhan Tenaga Kerja Terhadap Penerimaan Pajak
DOI:
https://doi.org/10.26905/jmdk.v6i1.2065Keywords:
tax revenues, MSMEs and labor growthAbstract
This study examines the effect of the number of MSMEs and the growth of labor to tax revenue. This research finds that the number of MSMEs has a significant effect on tax revenue. The higher the number of MSMEs, the higher the tax revenue. The growth of labor has no effect on tax revenue.
https://doi.org/10.26905/jmdk.v6i1.2065
References
BPS. (2018). Penduduk 15 Tahun Ke Atas yang Bekerja menurut Lapangan Pekerjaan Utama. Diakses melalui https://www.bps.go.id/statictable/2009/04/16/970/penduduk-15-tahun-ke-atas-yang-bekerja-menurut-lapangan-pekerjaan-utama-1986---2017.html tanggal 08 Maret 2018
BPS. (2018). Realisasi Penerimaan Negara. Diakses melalui https://www.bps.go.id/ statictable/2009/02/24/1286/realisasi-penerimaan-negara-milyar-rupiah-2007-2017.html tanggal 07 Maret 2018
Humas EKON Paket Kebijakan Ekonomi XII. (2016). Pangkas Izin, Prosedur, Waktu, dan Biaya Untuk Kemudahan Usaha. Diakses melalui https://kominfo.go.id/content/detail/7401/paket-kebijakan-ekonomi-xii-pangkas-izin-prosedur-waktu-dan-biaya-untuk-kemudahan-usaha/0/ artikel_gpr tanggal 09 Maret 2018
Kementerian Keuangan. (2016). Dukungan Pemerintah dalam Pembiayaan UMKM “Mengawal Nawacita, Wujudkan Indonesia Sejahteraâ€. Workshop Sistem Informasi Kredit Program Surabaya, 3 Maret 2016.
Kibassa, F. M. (2012). “The Role Of Small And Micro Enterprises (Smes) On Government Revenue.“ Journal of Economics and Sustainable Development, 3(8).
Mulyani, S. (2009). Kontribusi PPh Pribadi Cuma 22,9%. Diakses melalui https://finance.detik.com/berita-ekonomi-bisnis/1076342/kontribusi-pph-pribadi-cuma-229 tanggal 07 Maret 2018.
Rustiono, D. (2008). “Analisis Pengaruh Investasi, Tenaga Kerja, Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Propinsi Jawa Tengahâ€. Universitas Diponegoro. Semarang
Wahyu dan Valencia. (2016). Apakah Menaikkan PTKP Tindakan Tepat untuk Mendorong Pendapatan Pajak? Diakses melalui https://news.detik.com/opini/3200413/apakah-menaikkan-ptkp-tindakan-tepat-untuk-mendorong-pendapatan-pajak tanggal 10 Maret 2018
www.pajak.go.id. (2012). Belajar Pajak. Diakses melalui http://www.pajak.go.id/content/belajar-pajak tanggal 09 Maret 2018
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
(1)Â Copyright of the published articles will be transferred to the journal as the publisher of the manuscripts. Therefore, the author confirms that the copyright has been managed by the journal.
(2) Publisher of Jurnal Penelitian is University of Merdeka Malang.
(3) The copyright follows Creative Commons Attribution–ShareAlike License (CC BY SA): This license allows to Share — copy and redistribute the material in any medium or format, Adapt — remix, transform, and build upon the material, for any purpose, even commercially.
